[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR479.33]

[Page 177]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
   CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, 
                          DEPARTMENT OF JUSTICE
 
PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS--Table of Contents
 
                 Subpart D--Special (Occupational) Taxes
 
Sec. 479.33  Special exemption.

    (a) Any person required to pay special (occupational) tax under this 
part shall be relieved from payment of that tax if he establishes to the 
satisfaction of the Director that his business is conducted exclusively 
with, or on behalf of, the United States or any department, independent 
establishment, or agency thereof. The Director may relieve any person 
manufacturing firearms for or on behalf of the United States from 
compliance with any provision of this part in the conduct of the 
business with respect to such firearms.
    (b) The exemption in this section may be obtained by filing with the 
Director an application, in letter form, setting out the manner in which 
the applicant conducts his business, the type of firearm to be 
manufactured, and proof satisfactory to the Director of the existence of 
the contract with the United States, department, independent 
establishment, or agency thereof, under which the applicant intends to 
operate.